Topic
executive compensation
1,541 published works
Cleary M&A and Corporate Governance Watch
Corporate Purpose, Human Capital and Compensation Considerations
By Arthur H. Kohn, Caroline F. Hayday, Allison McQueeney
The following post was originally included as part of our recently published memorandum “Selected Issues for Boards of Directors in 2020”. Corporate Purpose On August 19, 2019, the Business Roundtable…
Employee Benefits Blog
Exec Comp Regs Crack Down on Partnership Arrangements
Corporations looking to use partnerships to avoid the executive compensation deduction limitation may be out of luck. The new proposed regs (REG-122180-18) on the section 162(m) executive compensation deduction limitation…
Employee Benefits
Overview of Proposed Regulations Under Code Section 162(m) — Who is a Covered Employee
Today’s installment of our overview of the Proposed Regulations under Code Section 162(m) highlights the expansion of who is a “covered employee.” As a reminder, Code Section 162(m) generally limits…
C-Suite Compensation Center
2020 Proxy Season and Compensatory Thoughts from ISS
To help issuers prepare for the upcoming proxy season, and as a follow-up to our prior post entitled "Compensation Considerations for the 2020 Proxy Season," we are hosting a FREE…
Cleary M&A and Corporate Governance Watch
Who Are Your Section 162(m) “Covered Employees” After Mergers, Acquisitions and Other Transactions?
By Arthur H. Kohn, Michael J. Albano, Jason R. Factor, Mary E. Alcock, Julia M. Rozenblit, Allison McQueeney
Section 162(m) of the Internal Revenue Code limits the deductibility of compensation paid by public companies to certain of their executives in any year to $1 million. The 2017 Tax…
Employee Benefits
Overview of Proposed Regulations under Code Section 162(m)
Series Installment: “publicly held corporation” As we noted in our December 24, 2019 blog entry, on December 16, 2019, the Treasury Department released proposed regulations (the “Proposed Regulations”) addressing the…
Global Policy Watch
IRS Proposes Sweeping § 162(m) Regulations
Earlier this week, the IRS issued long-awaited proposed regulations under Section 162(m) of the Internal Revenue Code. Our colleagues at Covington’s Tax Reporting & Withholding Blog published a comprehensive summary…
Employee Benefits
Holiday Stocking Stuffer: IRS Issues Proposed Regulations Under Code Section 162(m)
By Lori Basilico, Edward A. Razim III
On December 16, 2019, the Treasury Department released proposed regulations (the “Proposed Regulations”) to address the amendments made to Code Section 162(m) by the Tax Cuts and Jobs Act (the…
Inside Jobs
IRS Proposes Sweeping § 162(m) Regulations
Earlier this week, the IRS issued long-awaited proposed regulations under Section 162(m) of the Internal Revenue Code. Our colleagues at Covington's Tax Reporting & Withholding Blog published a comprehensive summary…
C-Suite Compensation Center
Compensation Considerations for the Upcoming 2020 Proxy Season
The purpose of this Post is to help issuers prepare for the upcoming 2020 proxy season by providing a non-exhaustive list of certain compensatory issues/topics to consider. To that end…